Murri Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below:

Factory utiltes total 29,00

Indirect labor total. 7,000

distribution of resource consumption across activity cost pools

	processing	Setting up	Other
Facrory utilities	0.40	0.10	0.50
Indirect labor	0.50	0.20	0.30

	MHs	Batches
Product x7	2,900	700
Product l4	7,100	300
total	10,000	1,000

Required: a. Assign overhead costs to activity cost pools using activity-based costing. b. Calculate activity rates for each activity cost pool using activity-based costing. c. Determine the amount of overhead cost that would be assigned to Product X7 using activity-based costing.